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2013 (7) TMI 440 - AT - Central ExciseStay Application – Pre-deposit of amount - alteration in MRP - Applicants made import of automobile parts liable for CVD - for the purpose of CVD - Applicants declared an MRP to the Customs authorities - Goods were assessed and appropriate duty was paid - Applicants availed credit on the CVD paid - Goods cleared to domestic market after repacking amounting to manufacture as per the Chapter Note to Chapter 87 of the Central Excise Tariff by declaring the MRP much less than the MRP declared to the Customs authorities - Held that:- There cannot be different Retail Price for the purpose of CVD and for the purpose of Excise duty in respect of the same goods - Applicants failed to make out a case for waiver of the pre-deposit of the dues - Directed to deposit the amount of duty within eight weeks. Decided against the Assessee.
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